The Role of Audit Quality in Moderating the Relationship Between Corporate Governance, Ownership Structure, and Earnings Management

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Audit quality significantly moderates the relationship between GCG and earnings management, enhancing transparency.
Good Corporate Governance positively impacts earnings management, suggesting better practices lead to clearer financials.
Ownership structure does not significantly influence earnings management, highlighting limitations of owner control in banking.
Data derived from annual reports of companies listed on the Indonesia Stock Exchange during 2019-2023.

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Quantitative analysis reveals audit quality moderates earnings management in banks, suggesting GCG effectiveness.

Wulandari et al. (2025) studied this question.

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